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The US Department of Homeland Security (DHS) on January 8, published its final rule instituting a wage-based lottery system for registered, cap-subject H-1B cases. The final rule, titled "Modification of Registration Requirement for Petitioners Seeking to File Cap-Subject H-1B Petitions" will take effect on March 9.
A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.